Update on the Government's Coronavirus Job Retention Scheme ("CJRS") grant scheme for furloughed employees.
Applications will be made online through a Government portal expected to go live at the end of April 2020 and by whoever operates your PAYE scheme - either you the employer or an agent who does it for it.
Under the CJRS the Government will pay back to the employer 80% of each furloughed employee's salary up to a maximum of £2,500 per employee - plus the NI and minimum employer pension contributions paid (even if you pay a higher contribution) for each of your furloughed employees.
To claim you will need:
Special rules will apply for sick pay, maternity leave and staff on minimum wage.
Employees dismissed or made redundant since 28 February 2020 can be rehired and placed on furlough.
An employee with two jobs can continue to work for one employer while furloughed by another employer. Indeed, an employee on furlough can start a new job with another employer.
A non-employee who comes within the definition of 'worker' in the Employment Rights Act 1996 qualifies for CJRS provided they are paid through PAYE.
Guidance last updated 9 April 2020